List several provisions of the Sarbanes-Oxley Act that are designed to restore public confidence in the U.S. capital market system.
Answer to relevant QuestionsHow has the Sarbanes-Oxley Act attempted to ensure that external auditors will be completely independent in the future?What was the SEC’s response to the FASB’s handling of accounting for oil- and gas-producing companies, and why was this action considered so significant?Who must register with the Public Company Accounting Oversight Board?What is a letter of comments? By what other name is it often called?Which forms do most companies file with the SEC on a periodic basis? Explain the purpose of each form and its primary contents.
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